St. Louis Education Society vs. Dy. Director of Income tax (E)

ITTA/385/2010HC TelanganaHBHC01015623201007 July 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal has become infructuous. The reasoning provided is that the learned counsel for the petitioner submitted that nothing further remains for adjudication. Consequently, the appeal stands disposed of as having become infructuous. The court directed that there shall be no order as to costs, and any pending miscellaneous petitions shall stand closed. No specific issue regarding the merits of the assessment years or the ITAT order was decided.

What were the facts?

The assessee, St. Louis Education Society, filed an appeal before the High Court against an order dated 23.10.2008 passed by the Income Tax Appellate Tribunal, Hyderabad Bench 'A'. The appeal pertains to Assessment Years 1999-2000 and 2002-2003. The respondent is the Dy. Director of Income Tax (E), Hyderabad. The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court heard the learned counsel for both the appellant and the respondent.

What were the issues?

1. Whether the appeal has become infructuous, requiring no further adjudication. The appellant's counsel submitted that nothing further remains for adjudication in the present appeal, implying the matter has become infructuous. The respondent's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Betwee n: AND HIGH COURT FOR THE STATE OF T | 3447 I LANGANA AT HYDERABAD MONDAY,THE SEVEN H DAY OF JULY TWENTY FIVE TWO THOUSAND AN PRESE T THE HONOURABLE SRI JU TICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE RSING RAO NANDIKONDA INCOME TAX TRIBUNAL AP EAL NO: 385 OF 2010 lncome Tax Tribunal Appeal Under Se tion 2604 of the lncome Tax Act,1961 against the Order dated 2311012008 passed in Assessment Years 1999-2000 and 2002-2 Appellate Tribunal, Hyderabad Bench'A', Hyd St. Louis Education Society, Secunder bd (P. No AACTS 18980) ...APPELLANT Dy Director of lncome tax (E), Hydera d ...RESPONDENT Counsel for the Appellant: Ms. Sagarika K SRl. Y Ratnakar eru, Advocate rep. by Counsel for the Respondent: VIJHAY K The Court made the following: ORDER UNNA (SENIOR SC FOR CBIC) lTA. Nos 496 & a97 Hydl2007 f or the 03 on the file of the lncome Tax rabad.

THE HONOURABLE SRI.ITJSTICE P.SAM KOSHY ANt) THE HoNOURABLE SRT.IUSTICE NARSING RAO NANDIKONDA l.T.-l-.A.No.-185 of 201 0 ORDER, (par lltn'blt Sri ./ttstit,'l'Surtt Kttsh.t) Heard Ms. Sagarika Kotrcru. learned counsel representing Mr. Y. Ratnakar. Iearned coutrscl firr the appellant and Mr. Vijhay K. Punna, Iearned Senior Standing Counsel tbr Income Tax Deparhnent. 2. Leamed counsel appearing lbr the petitioner submits that nothing further remains tbr adiudication in the present appeal and the matter has thus become infructttous 3. Accordinr:,Iy. the irppeal :;tands disposed ol lor having become infrucnrous.'l h,-'rc shall bc no trrd,-'t'its to costs. Consecluently. miscc'llatrcous pctititlns pending. if any. shall stand closed. Sd/- T. KRISHNA KUMAR /iTRUE COPY// t ' JOINT REGISTRAR o T '' sEcroN oFFrcER 1 . The lncome Tax Appellate Tribunal, Hyderabad Bench 'A'. Hyderabad 2. One CC to SRI Y RATNAKAR Advocate tOPUCI 3. One CC to SRI VIJHAY K PUNNA (SENIOR SC FOR CBIC) Advocate loPUCl 4. Two CD CoPies i TPK/gh I

HIGH COURT DATED:0710712025 ORDER rrlE SIar€ ( q, oo 13 IIJE ?ui * Dc- ITTA.No.385 of 2010 ITTA IS DISPOSED OF AS INFRUCTUOUS ) 6 EA :' vz O -|. ,"r-a , '-" j ::::-==='-

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